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Canadian Gender Budgeting Act (S.C. 2018, c. 27, s. 314)

Act current to 2024-06-19

Canadian Gender Budgeting Act

S.C. 2018, c. 27, s. 314

Assented to 2018-12-13

An Act respecting the consideration of gender equality and diversity in the budget process

[Enacted by section 314 of chapter 27 of the Statutes of Canada, 2018, in force on assent December 13, 2018.]

Whereas Canada’s long-term economic success depends on an inclusive society in which all individuals have the ability to contribute to their full potential, regardless of gender or other identity factors;

Whereas taxation, the allocation of public resources and other policy decisions may produce various impacts on diverse groups, with the potential to create, sustain or reduce inequalities within society;

Whereas building an economy that benefits all Canadians requires that the Government of Canada pursue economic and social policies and make budgetary decisions with full consideration of their impacts in terms of gender and diversity;

And whereas improved gender and diversity information and analysis contribute to improved, evidence-based decision-making;

Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

Short Title

Marginal note:Short title

 This Act may be cited as the Canadian Gender Budgeting Act.

Gender Budgeting Policy

Marginal note:Policy statement

 It is declared to be the policy of the Government of Canada to

  • (a) promote the principle of gender equality and greater inclusiveness in society as part of the annual federal budget, in support of Canada’s long-term economic growth and prosperity;

  • (b) consider gender and diversity in taxation and resource allocation decisions, including in respect of direct spending and transfers to persons and other levels of government;

  • (c) make information available to the public on the impacts of Government decisions in terms of gender and diversity, in order to enhance transparency and accountability; and

  • (d) strengthen the ongoing capacity of departments named in Schedule VI to the Financial Administration Act to consider gender and diversity in the development of policy in a budgetary context, including through guidance, best practices and expertise provided by the Minister for Women and Gender Equality.

Implementation of Policy

Marginal note:Report — new budget measures

 The Minister of Finance must table, before each House of Parliament, on any of the first 30 days on which that House is sitting after the day on which a budget plan is tabled in Parliament, a report on the impacts in terms of gender and diversity of all new budget measures described in the plan, if an assessment of the impacts is not included in the budget plan or any related documents that the Minister has made public.

Marginal note:Analysis — tax expenditures

 Once a year, the Minister of Finance must make available to the public analysis of impacts in terms of gender and diversity of the tax expenditures, such as tax exemptions, deductions or credits, that the Minister considers appropriate.

Marginal note:Analysis — programs

 Once a year, the President of the Treasury Board must make available to the public analysis of impacts in terms of gender and diversity of the existing Government of Canada expenditure programs that the President, in consultation with the Minister of Finance, considers appropriate.

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